Gilberto adds materials at the beginning of production and incurs conversion cost uniformly throughout manufacturing. Consider the data that follow.

	Units
Beginning work in process	24,700
Started in August	61,300
Production completed	55,900
Ending work in process, 40% completed	30,100

Conversion cost in the beginning work-in-process inventory totaled $170,000, and August conversion cost totaled $293,000. Assuming use of the weighted-average method, which of the following choices correctly depicts the number of equivalent units for materials and the conversion cost per equivalent unit?

Equivalent Units: Materials	Conversion Cost Per Equivalent Unit
A. 55,900	$5.72
B. 67,940	$ 5.69
C. 67,940	$ 6.81
D. 86,000	$ 5.69
E. 86,000	$ 6.81

Multiple Choice

Choice A

Choice B

Choice C

Choice D

Choice E